In the past, exempt organizations whose gross receipts normally do not exceed $25,000 per year have not been required to file a yearly information return with the IRS. The Pension Protection Act of 2006 now requires smaller exempt organizations to file a Form 990-N (e-Postcard) to ensure the IRS and potential donors have current information about these organizations. The law requires organizations to begin filing in 2008 for the fiscal year ending December 31, 2007. The Form 990-N contains the the Employer Identification Number, the legal name and address, additional names used by the organization, web site address, and the name and address of the principal officer of the organization. The IRS database of Form 990-N filings can be found here.